XBRL Technology Property Game of Financial Reporting

被引：0

作者：

Peng, Yisong ^{[1
]}

Wu, Zhongxin ^{[2
]}

机构：

[1] Hunan Univ, Sch Business, Changsha 410082, Hunan, Peoples R China

[2] Hunan Univ of Finance and Economy, Changsha, Hunan 410082, Peoples R China

来源：

2013 3RD INTERNATIONAL CONFERENCE ON EDUCATION AND EDUCATION MANAGEMENT (EEM 2013) | 2013年 / 25卷

关键词：

XBRL; Property Rights; Game; Cobweb;

D O I：

暂无

中图分类号：

G40 [教育学];

学科分类号：

040101 ; 120403 ;

摘要：

XBRL (eXtensible Business Reporting Language) is an application of the Extensible Markup Language (XML) in business information exchange. XBRL technology system includes XBRL Specification, XBRL Taxonomy and XBRL instance. We attempt to balance the interests of participants in financial reporting based on the supply and demand theory and cobweb theory of microeconomics, thus contribute to our scientific development of XBRL taxonomies.

引用

页码：294 / 298

页数：5